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CA3821 - Employer's questionnaire when their employees are being sent to work in a European Economic Area (EEA)/Reciprocal Agreement country

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pdf icon CA3821 (PDF, 40KB)

If you're an employer sending your employees to work abroad in a country within the European Economic Area (EEA) or one that has a Reciprocal Agreement with the UK for National Insurance contributions purposes, you need to tell HM Revenue & Customs (HMRC) about it. Use form CA3821 to do this.

Use form CA3821 to tell us that you're sending employees to work in a country within the European Economic Area (EEA) or one that has a reciprocal relationship with the UK for National Insurance purposes

Help and guidance relating to this form

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NI38 - Social Security Abroad (PDF, 343KB)
Use this guide to decide whether you should pay National Insurance contributions to the UK National Insurance scheme if you are moving abroad
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Use this guide for information on tax and National Insurance contribution advice if you are going to work or live abroad or have worked or lived in the UK but now live outside the UK

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